Information for ruling 600007660
This section is Advance Tariff Ruling
- Start date
- 03 Aug 2023
- Expiry date
- 02 Aug 2026
- Commodity code
- 1106209000 (opens in new tab)
- Description
- Cassava Flour Cassava flour comes from the cassava root vegetable, also known as tapioca, manioc or yucca packed in 25KG plastic bags
- Keywords
-
- AS FLOUR
- MANIOC
- EDIBLE ROOTS AND TUBERS
- FOR HUMAN CONSUMPTION
- FLOUR
- PREPARED
- DRIED
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 has been used to classify this product by the terms of heading 1106 - Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 GIR 5 (b) has been used to identify the type of packaging - 25kg plastic bags GIR 6 has been used to classify the goods to subheading level 110620 - Of sago or of roots or tubers of heading 0714 8 Digit Code 11062090 - Other Also classified in accordance with: Chapter 11 Additional Note 1 Harmonised System Explanatory Notes (HSENs) Note (B) to 1106 refers